Incase of Bill To Ship To Transaction A ltd is located in Gujarat and dealer B is located in Maharashtra . The end customer D is located in Goa. Supplier C is located in Tamil Nadu . Now A wants that the goods should be supplied directly from Tamil Nadu to Goa. What are the GST provision - Who should generate EWay bill and whether its necessary for the transporter to carry all the bills i.e C to A, A to B and B to D . And if the transportor carries all the bills then profit margin will be disclosed Can the GST department demand all the Invoices when the goods are in transit ?? Also A has to submit the acknowledgement of goods received to D ? In that case what is the solution.

Reply—

In the above scenario three supplies are involved and accordingly two tax invoices are required to be issued:

Invoice -1, which would be issued by “C‟ to “A‟

Invoice -2 which would be issued by “A‟ to “B”

Invoie-3 which would be issued by “B” to “D”

To hide the original invoice details from “D” e-Way Bill has to be generated by “B‟.

Following fields shall be filled in Part A of FORM GST EWB-01:

1. Bill From: In this field details of “B‟ are to be filled.

2. Dispatch From: This is the place from where goods are actually dispatched. It may be the principal or additional place of business of “C‟.

3. Bill To: In this field details of “D‟ are to be filled.

4. Ship to: In this field address of “D‟ is to be filled.

5. Invoice Details: Details of Invoice-3 are to be filled.